Opinion
9109-21S
10-19-2021
Helen Elizabeth Bowie Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On July 23, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax year 2017 was issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court. Although the Court directed petitioner to file an objection, if any, to respondent's motion, to date petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction.